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NY I82260




June 14, 2002

CLA-2-44:RR:NC:SP:230 I82260

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of wooden ornamental articles from China.

Dear Mrs. Fair:

In your letter dated May 23, 2002, you requested a tariff classification ruling. Although samples and product dimensions were not provided, photos of the items in question, together with material/composition information, accompanied your inquiry and are sufficient for determining the classification of some of them.

You state that the subject goods will be imported and sold to consumers only during the period prior to the July 4th holiday. You therefore assert that they should be classified as “festive articles” in heading 9505 of the Harmonized Tariff Schedule of the United States (HTS). We find, however, that the items are not limited to use during a single holiday and are in fact suitable for year-round display.

Item #929553 (Y27690) is a painted wood decoration intended to be displayed on a shelf, table, mantel or the like. It is a miniature wooden chair with an affixed wooden bear figure that sits on it. The item is decorated in a red, white and blue stars-and-stripes motif.

Item #929543 (Y08135BB) is a painted wood decoration intended to be displayed on a shelf, table, mantel or the like. It is offered in two styles. The first style consists of three carved, flat wooden stars (red, white and blue, respectively), affixed to one another so that they stand upright together. The second style consists of flat, carved wooden hearts affixed to each other. The hearts are decorated in stars-and-stripes motifs. Item #929540 (Y91509RA) is a wooden decoration intended to be displayed on a shelf, table, mantel or the like. It is made to resemble a slice of a log, painted on its face with a flag-like stars-and-stripes motif. It is mounted on a small base that also looks like a slice of a log.

The applicable subheading for items 929553, 929543 and 929540 will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2%.

Your inquiry does not provide enough information for us to rule on items 929559 and 929549, which appear to be shadowboxes or the like. If you wish to pursue a ruling on these items, please submit a sample of each.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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